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Taxation-Federal Estate and Gift Commons™
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Full-Text Articles in Taxation-Federal Estate and Gift
Unauthorized Tax Elections, Jay A. Soled
Unauthorized Tax Elections, Jay A. Soled
Buffalo Law Review
Unauthorized tax elections are those devices and techniques that taxpayers employ to achieve sought-after objectives but that are not specifically endorsed under the Internal Revenue Code. Often evolving over time, they are a common feature of the nation’s tax system. While unauthorized tax elections can prove subversive, in many instances, if properly and timely addressed, their existence can produce salutary benefits vis-à-vis their eradication or formal institutionalization.
This analysis explores the general contours of unauthorized tax elections and the critical signaling roles that they provide, alerting Congress and the Treasury Department to shortcomings and vulnerabilities in the Internal Revenue Code’s …
Patenting The Tax Code: Monopolizing Basic Tax Strategy, Nicholas Robinson
Patenting The Tax Code: Monopolizing Basic Tax Strategy, Nicholas Robinson
Buffalo Intellectual Property Law Journal
No abstract provided.
The New Estate And Gift Tax Regime, John Y. Taggart
The New Estate And Gift Tax Regime, John Y. Taggart
Buffalo Law Review
No abstract provided.
Inherited Excess Mortgage Property: Death And The Inherited Tax Shelter, Louis A. Del Cotto, Kenneth F. Joyce
Inherited Excess Mortgage Property: Death And The Inherited Tax Shelter, Louis A. Del Cotto, Kenneth F. Joyce
Journal Articles
No abstract provided.
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
The Application Of Section 2036 To Inter Vivos Transfers Of Stock In Closely-Held Corporations, George A. Neidich
Buffalo Law Review
No abstract provided.
Taxation—Treasury Regulation Valuing Mutual Fund Shares For Estate Tax Purposes At The Replacement Cost Held Invalid, James E. Brown
Taxation—Treasury Regulation Valuing Mutual Fund Shares For Estate Tax Purposes At The Replacement Cost Held Invalid, James E. Brown
Buffalo Law Review
Cartwright v. United States, 323 F. Supp. 769 (W.D.N.Y. 1971).
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Federal Income Taxation Of Estates And Beneficiaries. By M. Carr Ferguson, James L. Freeland, And Richard B. Stephens, Ronald H. Jensen
Buffalo Law Review
No abstract provided.
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Taxation Of The Trust Annuity: The Unitrust Under The Constitution And The Internal Revenue Code, Louis A. Del Cotto, Kenneth F. Joyce
Journal Articles
No abstract provided.
Taxation—Apportionment Of Estate Taxes Among Individual And Charitable Legatees, Walter W. Miller Jr.
Taxation—Apportionment Of Estate Taxes Among Individual And Charitable Legatees, Walter W. Miller Jr.
Buffalo Law Review
In the Matter of the Will of Shubert, 10, N.Y.2d 461, 180 N.E.2d 410, 225 N.Y.S. 2d 13 (1962).